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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Authority Reviews and Rules on Advance GST Applications within 90 Days under J&K GST Act, 2017</h1> Upon receiving an application for an advance ruling under the Jammu and Kashmir Goods and Services Tax Act, 2017, the Authority forwards it to the relevant officer and may request necessary records. After reviewing the application and hearing both parties, the Authority decides to admit or reject it, ensuring no pending or decided issues overlap. If rejected, reasons must be provided. If admitted, the Authority examines further materials and issues a written ruling within ninety days. In case of differing opinions among members, the matter is referred to the Appellate Authority. The ruling is communicated to the applicant and relevant officers.